SOC 2 Type 2 requirements are not a fixed set of rules or standards, but rather a framework for evaluating and reporting on the effectiveness of an organization’s controls related to security, availability, processing integrity, confidentiality, and privacy of customer data. The requirements for a SOC 2 Type 2 report are based on the Trust Services Criteria established by the American Institute of Certified Public Accountants (AICPA). These criteria are organized into the following categories, each of which has specific requirements:
- Security:
- Access Control: Implement policies and procedures to prevent unauthorized access to systems and data.
- Data Security: Protect data from disclosure or alteration.
- Security Incident Response: Develop and implement a plan for addressing security incidents.
- Monitoring and Alerting: Continuously monitor systems and promptly respond to security events.
- Availability:
- Availability: Ensure that systems are available and reliable as agreed upon in service level agreements (SLAs).
- Processing Integrity:
- System Processing: Ensure that data processing is accurate, complete, and authorized.
- Change Management: Implement changes to systems and software in a controlled and documented manner.
- Confidentiality:
- Information Protection: Protect sensitive information from unauthorized disclosure.
- Encryption: Use encryption to safeguard data during transmission and storage.
- Vendor Management: Assess the security controls of third-party vendors that have access to customer data.
- Privacy:
- Notice and Consent: Inform individuals about the collection and use of their personal information.
- Data Minimization: Collect and retain only the data necessary for the intended purpose.
- Data Handling and Retention: Handle and retain personal information in accordance with stated policies and legal requirements.
- Individual Access: Provide individuals with the ability to access and correct their personal information.
- Disclosure: Ensure that personal information is not disclosed without proper authorization.
These are the general categories of requirements within the Trust Services Criteria for SOC 2 Type 2. However, it’s important to note that the specific controls and requirements within each category may vary depending on the organization’s services, industry, and the unique risks associated with its operations.
When seeking a SOC 2 Type 2 report, a service organization should work with a qualified auditor who will assess the organization’s controls and processes against these requirements. The auditor will determine if the controls are suitably designed and have operated effectively over a specified time period (typically a minimum of six months). The resulting report provides an evaluation of the organization’s adherence to these requirements, which can be valuable for demonstrating compliance with data security and privacy standards to customers and stakeholders.
